M/S Sai Nexgen Compucons Pvt. Ltd vs The State Of Bihar
2021 Latest Caselaw 2851 Patna

     IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 6366 of 2021
======================================================

====================================================== Appearance :

For the Petitioner/s : Mr. Anurag Saurav, Advocate Mr. Priyajeet Pandey, Advocate Mr. Abhinav Alok, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) ===================================================== (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)

Date : 30-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

It is brought to our notice that vide impugned order

dated 17th of June, 2020 passed by the Respondent No. 3 namely

Additional Commissioner, Commercial Taxes (Appeal), Patna,

West Division, Patna in Appeal Case No. GST/GM-76/19-20, the

appeal of the petitioner against the order dated 06.07.2019 passed

by the Respondent No. 5 namely Assistant Commissioner of

Commercial Tax, Gandhi Maidan Circle, Gandhi Maidan, Patna, in

GSTIN-10AAMCS9135P1ZU and Summary of Order dated 20 th

of August, 2019 in Reference No. ZA100819001147W has been

rejected merely on the grounds of being barred by limitation. Both

the orders were ex parte in nature.

In our considered view, the delay stands sufficiently

explained on account of COVID restrictions.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Assessing Authority for

deciding the case afresh. Also, the case shall be decided on merits.

Also, during pendency of the case, no coercive steps shall be taken

against the petitioner.

Statement accepted and taken on record.

Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

However, having heard learned counsel for the parties

as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we form

an opinion that the order is bad in law. This we say so, for two

reasons- (a) violation of principles of natural justice, i.e. Fair

opportunity of hearing. No sufficient time was afforded to the

petitioner to represent his case; (b) order passed ex parte in nature,

does not assign any sufficient reasons even decipherable from the

record, as to how the officer could determine the amount due and

payable by the assessee. The order, ex parte in nature, passed in

violation of the principles of natural justice, entails civil

consequences. As such, on this short ground alone, we dispose of

the present writ petition in the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated 17th

of June, 2020 passed by the Respondent No. 3 namely Additional

Commissioner, Commercial Taxes (Appeal), Patna, West Division,

Patna in Appeal Case No. GST/GM-76/19-20, order dated

06.07.2019 passed by the Respondent No. 5 namely Assistant

Commissioner of Commercial Tax, Gandhi Maidan Circle, Gandhi

Maidan, Patna, in GSTIN-10AAMCS9135P1ZU and Summary of

Order in Form GST DRC-07 dated 20 th of August, 2019 in Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

Reference No. ZA100819001147W;

(b) We accept the statement of the petitioner that ten per

cent of the total amount, being condition prerequisite for hearing

of the appeal, already stands deposited. If that were so, well and

good. However, if the amount is not deposited for whatever

reason(s), same shall be done before the next date;

(c) Further the petitioner undertakes to additionally

deposit ten per cent of the amount of the demand raised before

the Assessing Officer. This shall be done within four weeks;

(d) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to the

order passed by the Assessing Officer. However, if it is

ultimately found that the petitioner's deposit is in excess, the

same shall be refunded within two months from the date of

passing of the order;

(e) We also direct for de-freezing/de-attaching of the bank

account(s) of the writ-petitioner, if attached in reference to the

proceedings, subject matter of present petition. This shall be done

immediately;

(f) Petitioner undertakes to appear before the Assessing

Authority on 9th of August, 2021 at 10:30 A.M., if possible

through digital mode;

Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

(g) The Assessing Authority shall decide the case on

merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and materials,

if so required and desired;

(i) During pendency of the case, no coercive steps shall

be taken against the petitioner;

(j) The Assessing Authority shall pass a fresh order only

after affording adequate opportunity to all concerned, including

the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take unnecessary

adjournment;

(l) The Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two months

from the date of appearance of the petitioner;

(m) Liberty reserved to the petitioner to challenge the

order, if required and desired;

(n) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available in

accordance with law;

(o) We are hopeful that as and when petitioner takes Patna High Court CWJC No. 6366 of 2021 dt. 30-06-2021

recourse to such remedies, before the appropriate forum, the

same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(p) We have not expressed any opinion on merits and

all issues are left open;

(q) If possible, proceedings during the time of current

Pandemic [Covid-19] be conducted through digital mode;

The instant petition sands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, also stands

disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

(S. Kumar, J)

Sujit/PKP-

AFR/NAFR
CAV DATE
Uploading Date          06.07.2021
Transmission Date